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Trends and Advances in the Characterization of Gas Sensing Materials Based on Semiconducting Oxides
(2018)
The thesis introduces a case study research presenting the transfer pricing problem of a selected MNE. Hereby, the researcher derives an appropriate method for the case and concludes with a comparison of theory and practice. The theoretical part of the thesis evaluates existing transfer pricing methods as explained by the OECD, Germany and the USA. The second part is about the choice of the research methodology, case study research and expert interview.
The third part first introduces the case study, analyzes a theoretical framework of the transfer pricing process and evaluates the existing transfer pricing methods, which allows for the derivation of the most appropriate transfer pricing method for the case. The fourth part concludes the research by applying the derived transfer pricing method, the Cost Plus Method, to the particular case study. By combining theoretical and practical approaches, a solution to the problem is determined.
Applications for the Internet of Things are becoming increasingly popular. Due to the large amount of available context data, such applications can be used effectively in many domains. By interlinking these data and analyzing them, it is possible to gather a lot of knowledge about a user. Therefore, these applications pose a threat to privacy. In this paper, we illustrate this threat by looking at a real-world application scenario. Current state of the art focuses on privacy mechanisms either for Smart Things or for big data processing systems. However, our studies show that for a comprehensive privacy protection a holistic view on these applications is required. Therefore, we describe how to combine two promising privacy approaches from both categories, namely AVARE and PATRON. Evaluation results confirm the thereby achieved synergy effects.
As banks have to close branches in the current low-interest environment and as customers show an increasing preference for online channels, existing channels of branch-centric banks no longer can guarantee to suffice the needs of the omni-channel consumer. Online consultation through video chat, called video banking, is a possible solution for these issues. In order to keep marketing activities effective and cost-efficient, it is of interest for the banking sector to define a socio-demographic target group for video banking.
Thus, the objective of this thesis is to find socio-demographic characteristics which influence the willingness to use video banking. The characteristics deemed as plausible predictors are then tested for their suitability as such through bivariate and multivariate analysis of an empirical study conducted among U.S. bank customers with internet access. The goal of the multivariate analysis is to find the regression model that best predicts the willingness to use video banking. Depending on the outcome, recommendations will be made about the definition of a target group for video banking.
Subject of the thesis at hand is the analysis of symmetric block ciphers with a block length of 32 bit. It is meant to give a comprising overview over the topic of 32 bit block ciphers. The topic is divided in the examination of three questions. It contains a list of state of the art block ciphers with a block length of 32 bit. The block ciphers are being described, focussing on the encryption function. An SPN-based cipher with 32 bit block length is being proposed by rescaling the AES cipher.
The 32 bit block length results in certain security issues. These so called risk factors are analysed and mitigating measures are proposed. The result of the thesis is, that 32 bit block ciphers can be implemented in a secure manner. The use of 32 bit ciphers should be limited to specific use-cases and with a profound risk analysis, to determine the protection class of the data to be encrypted.
The main goal of the study is to analyze students’ buying intention towards e-learning program by developing a structural model of e-learning acceptance by the students and analyzing perceived usefulness, perceived ease of use, attitudes, subjective norms, motivations and buying intentions according to the developed model.
Social Innovations in the extended Lake Constance area – an overview of the current activities
(2018)
In recent years the importance of social innovation for societies is rising. Therefore, the European Union realized, that political goals can be successfully achieved through social innovations.1 The concept is offering solutions for social challenges broadly based and in a variety of different fields Thus, the focus of this paper will be to identify social innovation activities in the Lake Constance area and the problems which are being solved through those activities. It will therefore provide a quantitative analysis of the identified projects including the main idea of the activity as well as information about the innovators. The key outcomes of this paper are, that social innovators are mainly focusing on current political challenges such as the refugee crisis. Problems which the society is already facing for a longer period of time, are less focused. It could further be identified, that the majority of social innovators are students or graduates. Also, most of the activities have their origin in bigger cities such as Stuttgart, Karlsruhe or Heidelberg.